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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )
AND、OR、NOT

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters

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DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」 「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registrationdoi.airiti.com ) 。

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Abstract 〈TOP〉
    Reference ( 93 ) 〈TOP〉
    1. 財務會計準則第一號,「財務會計觀念架構及財務報表之編制」,財團法人中華民國財務會計研究發展基金會財務會計準則委員會,民國95年7月20日
      連結:
    2. 財務會計準則第五號,「採權益法之長期股權投資會計處理準則」,財團法人中華民國財務會計研究發展基金會財務會計準則委員會,民國94年12月22日
      連結:
    3. 財務會計準則第七號,「合併財務報表」,財團法人中華民國財務會計研究發展基金會財務會計準則委員會,民國95年11月30日
      連結:
    4. 財務會計準則第十四號,「外幣換算之會計處理準則」,財團法人中華民國財務會計研究發展基金會財務會計準則委員會,民國94年9月22日
      連結:
    5. 財務會計準則第二十一號,「轉換公司債之會計處理準則」,財團法人中華民國財務會計研究發展基金會財務會計準則委員會,民國82年4月15日
      連結:
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